2012 Tax Issues for Healthcare Organizations



Similar documents
Number of Liver Transplants Performed Updated October 2005

Advanced Fellowship Registry

List of Allocation Recipients

American Health Lawyers Association

The New Analytical Mindset For Finance and Accounting Professionals

Long-Term Care Policies

U.S. NEWS RANKING OF MEDICAL COLLEGES 2012

FILED: NEW YORK COUNTY CLERK 04/09/2014 INDEX NO /2011 NYSCEF DOC. NO. 536 RECEIVED NYSCEF: 04/09/2014

National Bureau for Academic Accreditation And Education Quality Assurance PUBLIC HEALTH

AHIC Transition Update

Case Doc 352 Filed 05/31/12 Entered 05/31/12 12:23:01 Desc Main Document Page 1 of 5

CASE WESTERN RESERVE UNIVERSITY SCHOOL OF MEDICINE

State Insurance Information

San Mateo, CA Advance Insurance Agency, Inc Viking Drive

Wage and Hour Investigations: How They Happen and How to Respond

Initial Accreditation

HC Pro, Inc., Audio Conference "Zone Program Integrity Contractors: Learn who the ZPIC's are and How to Avoid a Review" Nationwide November 3, 2009

Stat e. Company Name Address Line 1 City

U.S. Metro Economies. Impact of Marketplace Fairness on Select Jurisdictions UPDATE. May 2013


University of Kuwait Faculty of Allied Health Sciences Occupational Therapy Department

Since the enactment of section 5891 of the Internal

AFFILIATION. Why is Affiliation an Important Issue?

UNIVERSITY OF PITTSBURGH SCHOOL OF MEDICINE MATCH RESULTS FOR CLASS OF Anesthesiology - 9. Dermatology - 1. Emergency Medicine - 12

44 th Annual Conference on Labor Relations and Employment Law September 11-13, 2014 Gaylord National Resort and Convention Center

Lawrence P. Katzenstein Partner

List of Medicare Approved Lung and Heart-Lung Transplant Centers Date: October 19, 2005 Number of Centers: 45

64th Annual National Moot Court Competition Regional Sponsors List

NSSE 2014 Selected Comparison Groups University of North Carolina at Charlotte

MEDICAL STAFF DIRECTORY

Navigating the Medicare Secondary Payer Statute in Workers Compensation & Liability Claims

Alabama Commission of Higher Education P. O. Box Montgomery, AL. Alabama

University of Alabama School of Medicine 2016 Match Results by PGY1 Location

PENNSYLVANIA MEDICARE SUPPLEMENT AVAILABLE PLANS Last Revision Date: January 13, 2013

List of low tuition universities in the USA. 1. Louisiana Tech University, LA Total Cost to. International Students: $17,472

INTERNSHIPS FOR PHYSICAL THERAPY

State Charitable Registration

Ethernet Access (Formerly Converged Ethernet Access) Operations Manual

VOLUNTEER INCOME TAX ASSISTANCE (VITA) A Reminder and Update About Potential CRA and Business Opportunities

National Bureau for Academic Accreditation And Education Quality Assurance

ABA Young Lawyers Division Tax Law Committee Newsletter

VOLUNTEER LAWYERS FOR THE ARTS NATIONAL LISTING OF VLA S, INCLUDING CANADA

ANTI FRAUD BUREAUS ALASKA ARKANSAS ARIZONA CALIFORNIA

US News & World Report Best Undergraduate Engineering Programs: Specialty Rankings 2014 Rankings Published in September 2013

Case Doc 5024 Filed 11/10/15 Entered 11/10/15 09:52:45 Desc Main Document Page 1 of 6

USA IN-PERSON VOTING OPPORTUNITIES 2010 SWEDISH ELECTION

UNIVERSITY OF PITTSBURGH SCHOOL OF MEDICINE MATCH RESULTS FOR 2011

Q s. A s for Small Business Employers

STATE CONSUMER ASSISTANCE PROGRAMS UNDER PHS ACT SECTION 2793

How To Get A Life Insurance Policy For 2010

State-by-State Listing of Departments of Insurance Updated August 2005

Atlanta Rankings 2014

APPENDIX 1: SURVEY. Copyright 2010 Major, Lindsey & Africa, LLC. All rights reserved.

Office of Career Services (617) Career Services Department (718) Career Services Department (401)

ANNUAL QUALIFIED MORTGAGE INFORMATION

UNIVERSITY OF PITTSBURGH SCHOOL OF MEDICINE MATCH RESULTS FOR 2015

Service Upon the Attorney General of the United States

Aetna Life Insurance Company 151 Farmington Avenue Hartford, CT Phone: NAIC # 60054

Post-Secondary Schools Offering Undergraduate Programs Including Arabic Language/Literature. University name Location Degree offered

TOA-AC Member Contact Information

W. Kenneth Davis Jr.

Small Employer Market Stand-Alone Dental Plans in Virginia 2015

Student Loan Wage Garnishments Payee List

APPENDIX B. STATE AGENCY ADDRESSES FOR INTERSTATE UIB CLAIMS

MEDICAL STAFF DIRECTORY

Form LM-3 Common Reporting Errors

A Practical Guide to Compliance with Contract Safe Harbors for Use of Bond-Financed Property

INTERNSHIPS FOR OCCUPATIONAL THERAPY

Case 5:11-cv OLG-JES-XR Document 1312 Filed 05/13/15 Page 1 of 6

Certified Retail Electric Service Providers Currently Registered in AEP Ohio Territory (includes both Ohio Power & Columbus Southern Power)

Hospital Mergers & Acquisitions: Opportunities and Challenges

HEALTH & WELFARE FUNDS SIGNATORY TO THE NATIONAL RECIPROCAL AGREEMENT

UNIVERSITY OF PITTSBURGH SCHOOL OF MEDICINE MATCH RESULTS FOR 2014

Employee Benefits Alert

Comprehensive Course Schedule

National Bureau for Academic Accreditation And Education Quality Assurance LINGUISTICS # UNIVERSITY CITY STATE DEGREE MAJOR SPECIALTY RESTRICTION

Cardiology. Michael P. Cinquegrani, MD. Michael D. Becker, MD. Andrew Feiring, MD, FAHA, FACC, FSCAI. Louie Coulis, MD, FACC

University of Saint Joseph College of Pharmacy

ATTORNEY SEARCH CONSULTANTS In-House Recruitment Partner Recruitment Associate Recruitment

Department of Veterans Affairs Quarterly Notice to Congress on Data Breaches Third Quarter of Fiscal Year 2015 April 1, 2015 through June 30, 2015

Post-Graduation Survey Results 2014 Dietrich College of Humanities & Social Sciences STATISTICS Bachelor of Science

Palliative Care/Pain Management Training Programs

Defensive Medicine and Medical Malpractice. July OTA-H-602 NTIS order #PB GPO stock #

Class of 2015 Match Results

How much are teachers really paid? A Nationwide Analysis of Teacher Pay

Guide to PEO Due Diligence

UNIVERSITY OF PITTSBURGH SCHOOL OF MEDICINE MATCH RESULTS FOR CLASS OF Anesthesiology Dermatology - 4

The MetLife Market Survey of Assisted Living Costs

States Served. CDFI Fund 601 Thirteenth Street, NW, Suite 200, South, Washington, DC (202)

How To Get A Job At A Law Firm

Property and Casualty Insurance Guaranty Associations Affected by Freestone Ins Co Insolvency. Name Address 1 Address 2 City State Zip Code Tel Number

American Bar Association Grants 2011

Transcription:

Stephen M. Clarke Project Manager Phone: (202) 283-9474 stephen.m.clarke@irs.gov Deborah O. Ernsberger Principal PYA 2220 Sutherland Avenue One Perkins Place Knoxville, TN 37919-2350 Phone: (865) 673-0844 Fax: (865) 673-0173 dernsberger@pyapc.com D. Physician Alignment Strategies: Responding to Challenges in the Evolving Healthcare Arena Robert W. Friz Tax Partner PricewaterhouseCoopers LLP 2 Commerce Square, Suite 1700 2001 Market Street Philadelphia, PA 19103-7044 Phone: (267) 330-6248 Fax: (813) 375-4121 robert.w.friz@us.pwc.com Garret B. Gluth garrett.b.gluth@irs.gov Gerald M. Griffith, Esq. Jones Day 77 West Wacker Drive Chicago, IL 60601-1604 Phone: (312) 269-1507 Fax: (312) 782-8585 ggriffith@jonesday.com D. Physician Alignment Strategies: Responding to Challenges in the Evolving Healthcare Arena John R. Holdenried, Esq. Baird Holm LLP 1500 Woodmen Tower 1700 Farnam Street Omaha, NE 68102-2002 Phone: (402) 636-8201 Fax: (402) 344-0588 jholdenried@bairdholm.com J. Tax Issues for ACOs and Other New Payment Methodologies Geralyn R. Hurd, Esq. Crowe Horwath LLP 70 W Madison Street, Suite 700 Chicago, IL 60602-4903 Phone: (312) 899-8419 geralyn.hurd@crowehorwath.com B. Charity Care and Community Benefits No Commonality of Standards for Tax Exemption Thomas K. Hyatt, Esq. SNR Denton US LLP 1301 K Street, NW Suite 600, East Tower Washington, DC 20005-3364 Phone: (202) 408-3947 Fax: (202) 408-6399 tom.hyatt@snrdenton.com G. Intermediate Sanctions: Current Issues 1

Tricia M. Johnson, Esq. Executive Director, Exempt Organization Tax Services Ernst & Young LLP 312 Walnut Street Cincinnati, OH 45202-4024 Phone: (513) 612-1850 tricia.johnson1@ey.com Tax and Finance Primer Laura Kalick National Nonprofit Tax Consulting Director BDO Seidman LLP 7101 Wisconsin Avenue Bethesda, MD 20814-4871 Phone: (301) 634-4950 lkalick@bdo.com C. UB IT Issues for Today s Healthcare Organizations The Basics and Beyond Pamela S. Kaufmann, Esq. Hanson Bridgett LLP 425 Market Street, Floor 26 San Francisco, CA 94105-5401 Phone: (415) 995-5043 Fax: (415) 995-3449 pkaufmann@hansonbridgett.com M. Community Benefit Meets Senior Care and Housing James R. King, Esq. Jones Day 325 John H. McConnell Boulevard Suite 600 Columbus, OH 43215-2673 Phone: (614) 281-3928 Fax: (614) 461-4198 jrking@jonesday.com C. UB IT Issues for Today s Healthcare Organizations The Basics and Beyond Christie A. Lohkamp, Esq. Mayo Clinic 200 First Street, SW Rochester, MN 55905-0001 Phone: (507) 266-0144 Fax: (507) 284-0986 Lohkamp.Christie@mayo.edu N. Taxable Subs: Sandwiched between Two Tax Schemes Ruth Madrigal, Esq. Attorney-Advisor, Office of Tax Policy US Department of the Treasury 1500 Pennsylvania Avnue, NW Washington, DC 20220-0001 Ruth.Madrigal@treasury.gov Mary O Toole Mahoney, Esq. Associate General Counsel Tufts Health Plans, Inc. 705 Mount Auburn Street Watertown, MA 02472-1508 Phone: (617) 972-1063 Fax: (617) 972-9048 mary_mahoney@tufts-health.com Polly Mihalkovic, CPA, MA Sentara Healthcare 6015 Poplar Hall Drive, Suite 214 Norfolk, VA 23502-3819 Phone: (757) 455-7056 Fax: (757) 455-7013 pdmihalk@sentara.com K. Forms for 500, Please! I Have to File a What? 2

Linda Sauser Moroney, Esq. Chief Legal Officer ProHealth Care, Inc. N17 W24100 Riverwood Drive Suite 130 Waukesha, WI 53188-1131 Phone: (262) 928-2208 Fax: (262) 928-4032 linda.moroney@phci.org Tax and Finance Primer Nancy Murphy Managing Director, Tax KPMG LLP 1676 International Drive Mc Lean, VA 22102 Phone: (703) 286-6604 Nancymurphy@kpmg.com N. Taxable Subs: Sandwiched between Two Tax Schemes Edwin Oswald, Esq. Orrick Herrington & Sutcliffe LLP 1152 15th Street, NW Washington, DC 20005-1723 Phone: (202) 339-8438 eoswald@orrick.com L. Tax-Exempt Bonds, Schedule K and Preparing for IRS Private Business Use Examinations Preston J. Quesenberry Office Of Chief Counsel Te/Ge Division Phone: (202) 622-6902 preston.quesenberry@irscounsel.treas.gov Mary E. Rauschenberg, CPA Deloitte Tax LLP 111 South Wacker Drive Chicago, IL 60606-4302 Phone: (312) 486-9544 Fax: (312) 247-9544 mrauschenberg@deloitte.com Scott D. Schitter Corporate Director Tax and Financial Compliance Catholic Healthcare Partners 615 Elsinore Place Cincinnati, OH 45202-1459 Phone: (513) 639-0173 Fax: (513) 562-9576 sdschitter@health-partners.org B. Charity Care and Community Benefits No Commonality of Standards for Tax Exemption Ronald J. Schultz, JD PricewaterhouseCoopers LLP 1301 K Street, NW Suite 800W Washington, DC 20005-3317 Phone: (202) 414-1000 ronald.j.schultz@us.pwc.com O. Form 990 Schedule H Allison C. Simpson, Esq. Copeland Cook Taylor & Bush PA 1076 Highland Colony Parkway Concourse 600, Suite 100 Ridgeland, MS 39157-8832 Phone: (601) 856-7200 Fax: (601) 856-8242 asimpson@cctb.com F. The How s and Why s of a Community Health Needs Assessment: A Project Guide for Healthcare Attorneys 3

Thomas E. Spahn, Esq. McGuireWoods LLP 1750 Tysons Boulevard, Suite 1800 McLean, VA 22102-4231 Phone: (703) 712-5417 Fax: (703) 712-5199 tspahn@mcguirewoods.com A. The Legal Ethics of Email and Social Media Keith Staats, Esq. Director State and Local Tax Services Litigation Grant Thornton LLP 175 W Jackson Boulevard, Floor 20 Chicago, IL 60604-2606 Keith.Staats@us.gt.com E. Property Tax and Sales Tax Issues for Not-For-Profit Hospitals and Healthcare Organizations The Illinois Experience Outlier or Harbinger? Donald B. Stuart, Esq. Waller Lansden Dortch & Davis LLP 511 Union Street, Suite 2700 Nashville, TN 37219-1791 Phone: (615) 850-8845 Fax: (615) 244-6804 Don.Stuart@wallerlaw.com J. Tax Issues for ACOs and Other New Payment Methodologies T.J. Sullivan, Esq. Drinker Biddle & Reath LLP 1500 K Street, NW Washington, DC 20005-1209 Phone: (202) 230-5157 Fax: (202) 230-5357 tj.sullivan@dbr.com H. Joint Ventures Update Stephanie N. Switzer, Esq. Cleveland Clinic Foundation 3050 Science Park Drive, Building 3 Beachwood, OH 44122 Phone: (216) 448-0194 Fax: (216) 448-0201 switzes@ccf.org Robert Vuillemot, Esq. Senior Manager Exempt Organization Tax Services Ernst & Young LLP 1 PPG Place, Suite 2100 Pittsburgh, PA 15222-5417 Phone: (412) 644-5313 robert.vuillemot@ey.com K. Forms for 500, Please! I Have to File a What? David A. Williams, CPA, MPH, FHFMA Partner and Director of Reimbursement and Advisory Horne LLP 1020 Highland Colony Parkway Suite 400 Ridgeland, MS 39157-2129 Phone: (601) 326-1320 Fax: (601) 969-2179 david.williams@horne-llp.com F. The How s and Why s of a Community Health Needs Assessment: A Project Guide for Healthcare Attorneys 4

Karen P. Wolfson Care Group, Inc. 109 Brookline Avenue, Suite 300 Boston, MA 02215-3903 Phone: (617) 667-1885 Fax: (617) 667-1736 kwolfson@caregroup.harvard.edu O. Form 990 Schedule H John V. Woodhull, Esq. Crowe Horwath LLP 70 West Madison Street, Suite 700 Chicago, IL 60602-4903 Phone: (312) 899-7005 Fax: (312) 899-5300 john.woodhull@crowehorwath.com L. Tax-Exempt Bonds, Schedule K and Preparing for IRS Private Business Use Examinations 5